Annual report 1 services. Taxes and business activities. services in statistics: who hands over

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ORDER of Rosstat of 20-08-2009 177 ON APPROVAL OF THE STATISTICAL INSTRUMENTATION FOR THE ORGANIZATION OF THE FEDERAL STATISTICAL ... Actual in 2018

Instructions for completing Form N 1-services

Respondents in the form of federal statistical observation N 1-services are legal entities (commercial and non-commercial organizations), regardless of their form of ownership and organizational and legal form, citizens engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs), with the exception of micro-enterprises that provide paid services to the population or possessing information on the volume of services rendered to the population by other organizations or individual entrepreneurs, lawyers 'education, including lawyers' offices.

The respondent fills out this form and submits it to the territorial office of Rosstat at the place of his location. If the respondent has separate subdivisions located on the territory of other constituent entities of the Russian Federation, this form is filled out both for each such separate subdivision and for the respondent as a whole without these separate subdivisions (on the territory of other constituent entities of the Russian Federation).

The completed form is submitted by the respondent to the territorial bodies of Rosstat at the location of the corresponding separate subdivision (for a separate subdivision) and at the location of the respondent (without separate subdivisions). In the case when the respondent (his separate subdivision) does not carry out activities at the place of his location, the form is provided at the place of his actual activity.

The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

In the address part of the form, the full name of the respondent is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the form of the form containing information on a separate subdivision, the name of the separate subdivision and the respondent to which it belongs is indicated.

On the line "Postal address" the name of the constituent entity of the Russian Federation, legal address with postal code shall be indicated; if the actual address does not coincide with the legal address, then the actual mailing address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.

The respondent puts down in the code part of the form the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

For separate subdivisions of the respondent, an identification number is indicated, which is established by the territorial department of Rosstat at the location of the separate subdivision.

Line 001 shows the total volume of paid services rendered to the population, which represents the amount of money paid by the consumer himself for the service provided to him (or his family members) or by the organization (enterprise) in which he works. Service providers are exclusively residents of the Russian economy (organizations, enterprises, individual entrepreneurs of various types of activities registered in the Russian Federation). Lawyer formations, including lawyers' offices, reflect on this line and line 030 the amount of money received from citizens in the form of remuneration for legal assistance provided to them and (or) compensation for expenses related to the execution of a lawyer's order. The consumers of services are citizens of the Russian Federation, as well as citizens of other states (non-residents) who consume certain services on the territory of the Russian Federation.

Payment for services by citizens (consumers of services) can be carried out in cash (through the organization's cash desk), or by credit cards, by bank checks, by transfers from depositors' accounts (which is also counted as cash sales).

The volume of paid services rendered to the population is given in actual market prices, including value added tax, excise taxes and similar mandatory payments.

According to lines 002 - 030, the total volume of paid services to the population in accordance with the current All-Russian Classifier of Services to the Population (OKUN), approved by the Resolution of the State Standard of Russia dated 06.28.93 N 163 (with amendments and additions), is distributed by type.

When filling in lines 001 - 030 of the form, it is necessary to be guided by the "Procedure for reflecting information on the" Volume of paid services to the population "in the forms of federal state statistical observation, approved by the Decree of Rosstat dated October 27, 2006 N 61.

The law is simple: In connection with the loss of force of the Decree of Rosstat dated October 27, 2006 N 61, one should be guided by the Order of Rosstat adopted instead

The procedure for filling out the statistical reporting forms approved by order of Rosstat dated August 31, 2017 No. 564 has been clarified:

    form No. 1-services "Information on the volume of paid services to the population";

    form No. P (services) "Information on the volume of paid services to the population by type".

Form No. 1-services

Form No. 1-services for 2017 must be submitted no later than 01.03.2018:

    all legal entities (commercial and non-commercial organizations) providing paid services to the population;

    lawyer education (except for lawyers who have established lawyers' offices).

In the form No. 1-services for 2017, the filling of the indicator on line 001, column 3 - "The volume of paid services to the population - total" was specified. For this line, the service code "1330410.034.01.AG" according to the All-Russian classifier of economic activities OK 029-2014 (OKPD2), approved by order of Rosstandart No. 14-st dated 31.01.2014, has been replaced with the service code "1328035.034.01" according to OKPD2.

Form No. P (services)

Organizations, including lawyers' formations, providing paid services to the population, except for:

    small business entities;

    housing cooperatives (LCD);

    housing and construction cooperatives (HSC);

    homeowners' associations (HOA);

    real Estate Owners' Associations (TSN).

In the form No. P (services), the filling of the indicator on line 001, column 3 - "The volume of paid services to the population - total" was specified. For this line, the service code "1330410.034.01.AG" according to OKPD2 has been replaced with the service code "1328035.034.01" according to OKPD2.

In addition, the concept of the average number of employees has been clarified for the frequency of submission of reports in form No. P (services). After all, organizations provide this form:

    with a monthly frequency (no later than the 4th day of the next month) - if the average number of employees of which exceeds 15 people;

    on a quarterly basis (no later than the 15th day of the month following the reporting quarter) - if the average number of employees does not exceed 15 people.

Not all enterprises and organizations are required to submit the P-service form "Information on the volume of paid services to the population by type" in 2019 (see figure):

Firms in a state of bankruptcy are not exempted from submitting the P-service form. But as soon as information about their liquidation appears in the state register, this reporting obligation is removed from them.

The use of the simplified tax system does not eliminate the submission of the P-service form - simplified people submit the form on a general basis.

The statistical authorities are waiting for the P-service form in 2019 from you on the form approved by Rosstat order No. 564 of August 31, 2017.

You can download the P-service reporting form by following the link.

When and how often should the form be submitted: monthly or quarterly?

The only criterion that affects the frequency of delivery of the P-service form in 2019 is the average number of employees of the company for the previous year. If this indicator:

  • exceeds 15 people. - submit the report monthly no later than the 4th day of the month following the reporting month;
  • no more than 15 people - report on a quarterly basis no later than the 15th day after the reporting period.

Learn the headcount formula from this publication.

With this approach, a small company will submit 4 reporting forms in 2019, and medium and large enterprises - 12.

Find out about the timing of submission of the P-service form.

The structure of the form and the nuances of filling

In the P-service form, fill in 2 tables:

  • with general information about the company;
  • with data on the volume of paid services to the population by their types.

The table with basic information about the cost of paid services contains 5 columns and 31 lines. In each line 3, the first columns are already filled in (with the names of services, codes of lines and services according to OKPD2). In column 4 companies with the number of employees:

  • less than 15 people - reflect the volume of paid services in value terms for 1 quarter, half a year, 9 months and a year (on an accrual basis);
  • over 15 people - give the cost of services for the reporting month.

Column 5 is intended to reflect information for the previous month and is filled out only by firms with more than 15 people. Small firms do not fill it.

When filling out the P-service form:

  • all indicators are given in thousand rubles. with an accuracy of 1 decimal place;
  • form value indicators in actual market prices;
  • reflect the cost of only those services that were paid by the consumer himself or the company in which he works (at the expense of profit);
  • include in the volume of paid services the cost of spare parts, materials and assemblies used in their provision (except for the customer's materials);
  • do not exclude VAT and other mandatory payments from the value of services;
  • do not take into account the total cost of the services listed in clause 10 of the Instructions for filling out the form approved by order No. 564 (catering services, gambling establishments, pawnshops, banks, etc.).

What information is provided in statistics by small businesses, see link .

Outcome

Form P-services is required for legal entities that provide paid services to the population. Cost indicators in it are given in actual market prices with VAT and other obligatory payments.

The frequency of submitting the form depends on the average headcount of the company for the previous year: if not more than 15 people. - the form is submitted on a quarterly basis, over 15 people. - monthly.

Organizations and individual entrepreneurs are required to submit statistical reports (Article 8 of the Federal Law of November 29, 2007 No. 282-FZ). We will tell you about the form 1-service in statistics (annual) in our consultation.

1-services: statistics form

Form No. 1-services "Information on the volume of paid services to the population" approved.

You can download the form "Information on the volume of paid services to the population" in Excel format here:

Statistics (form 1-services) annual:

1-services in statistics: who hands over

In the general case, form No. 1-services are drawn up and submitted to the territorial body of Rosstat at the place of their location or the actual operation of commercial and non-commercial organizations, regardless of their form of ownership and organizational and legal form, which provide paid services to the population, lawyer formations (except for lawyers who established law offices).

The above means that the SP does not submit Form 1-services to statistics.

And whether it is necessary to hand over this form to your organization, you can check on the Rosstat website by contacting the service at http://statreg.gks.ru/.

1-services (annual) in statistics 2018: when to take

Information on the volume of paid services to the population (form 1-services) is submitted annually no later than March 1. This means that the deadline for submitting Form 1-service for 2017 is 03/01/2018.

1-service statistics (annual): how to fill in

Instructions for filling out the form "Information on the volume of paid services to the population" 1-services are approved by Order of the Federal State Statistics Service of August 31, 2017 No. 564.

Thus, line 001 “Volume of paid services to the population” shows the total volume of paid services to the population. It represents the monetary equivalent of the volume of services rendered in the reporting year by Russian organizations to citizens of the Russian Federation, as well as to foreign citizens who consume certain services on the territory of the Russian Federation.

The volume of paid services rendered to the population is given in the actual market sales prices, including VAT and other mandatory payments, with one decimal place.

For lines 002 - 031, the total volume of paid services to the population should be distributed by type of service in accordance with the collective classification grouping "Paid services to the population" on the basis.

A more detailed list of services for filling out the form is posted on the official website of Rosstat: www.gks.ru/Official Statistics / Entrepreneurship / Retail trade, services to the population, tourism / Paid services to the population / Nomenclature of services for OKPD2.

Control over the correctness of filling in the indicators of form No. 1-service is given in the form itself and includes 2 ratios in column 4:

line 001 \u003d the sum of lines 002 - 025, 027 - 031;
line 025 ≥ line 026

New form "Information on the volume of paid services to the population by type (form P services)" officially approved by the Rosstat Order of August 31, 2017 N 564 (as amended on 12/13/2017, as amended on 07/30/2018).

More details about the application of the OKUD 0609707 form:

  • Paid services for photocopying in the library: calculation, design, accounting

    The current collection are the most common types of paid services provided by libraries. С ... rules (regulations) on the provision of paid services. In accordance with clause 3.1 of article ... service units. For your information. The choice of the method of calculating the cost of a unit of volume of service and ... for paid services in calculating the cost of services, the following indicators are taken into account: Type of service Norms ... by the population when providing paid services by libraries "). State (municipal) institutions draw up receipts in the form ...

  • Provision of paid services by a budgetary institution

    Social protection, employment of the population, physical culture and ... paid services. The contract concluded with the consumer of the service is a paid contract for the provision of services ... information is given in the rules for the provision of paid services approved by the Government of the Russian Federation. So, from paragraph ... to provide paid medical services only in the amount of work (services), ... level, type and (or) focus) on the form of education ... paid services are reflected in Article 130 “Income from the provision of paid services ( works) "KOSGU. Accounting for settlements ...

  • Planning indicators of the FHD plan for expenditures

    The founder, in accordance with the established procedure, on the amount of subsidies for the implementation of the state ... indicators are also reflected in the information on operations with targeted subsidies, ... Subsidies for capital investments Paid services (work) in excess of the state (... the BP code should be guided by p. 5 "Types of expenses" Section III ...) differentiation of payments to individuals in the form in which they are made ... (justifications) by the main types of expenses: - for payments to personnel and the population - grouping ...

  • Online cash desks in housing and communal services

    The purposes of forming official statistical information on the volume of paid services provided to the population, but at the same time confirms that ... funds (clause 2, article 3 of Law No. 161-FZ). Money transfer operators ... payment cards. As you can see, ESP covers all forms of cashless payments. Given this ... customer's electronic cashier's receipt? For your information: a cash register check is generated in ..., immediately send a confirmation of payment in the form of a cashier's check to the consumer). Thus...

  • FHD plan for 2019: preparing for future changes

    The plan will again increase in volume: together with the justification ... for the costs of the purchase of goods, works, services of the institution (unit) "Table 3" Information ... social and other payments to the population Calculation (justification) of costs ... requirements are referred to justifications and for other types of payments (for ... the process of providing any paid service (performing paid work), including ... liquidation (reorganization) of an institution (clause 22 of the Draft Requirements). Rationale ... income in the form of grants, excluding grants in the form of subsidies; ...

  • The plan of financial and economic activities of sports institutions: a new procedure for drawing up

    In addition to this information in the new form of the plan, it is necessary to reflect: ... from the provision of services (performance of work) on a paid basis and ... about the planned volumes of expenditure obligations. Volumes of planned indicators for payments, ... year. Reference Information. According to clause 9 of Order No. 1270 ... expenditures on social security of the population outside the framework of the state systems ... the purchase of goods, works, services), carried out by type of payments, taking into account the quantity ... on the prices of manufacturing organizations, on the price level, available ...

  • The practice of the Supreme Court of the Russian Federation on tax disputes for October 2018

    It does not follow that the inspectorate had a duty to ... check the certificates provided by the company in Form 2- ... the construction of a VAT building in the amount attributable to the remaining ... by federal laws: in the form of budgetary obligations limits (... paid services were transferred directly by consumers of services to the account ... in itself, the presence in the state cadastral registration of information about the object ... is associated with the provision of public services to the population, the land plot is not ...

  • About new OKVED codes

    It shows the amendments made to the forms of documents submitted to the registering ... On July 11, 2016, information on the types of economic activities will be provided ... amendments were made to paragraph 13 of the Rules for classifying types of economic activities as ... 2) and "Paid services population "on the basis of the All-Russian classifier of products by types of economic activity (OKPD ... the purposes of forming official statistical information on the volume of paid services provided to the population. In the absence of another source ...

  • Amendments to Federal Law No. 54-FZ: Optimization of the New Procedure for the Application of CCP

    Cash in the form of a win in the implementation of activities to organize and conduct ... for services, the user can generate one cash register receipt (SRF) containing information about ... volume, users have the right to send cashier receipts (SRV) to buyers only in electronic form ...) by individual entrepreneurs. According to the new version of clause 9 of Art. 2 of the Federal Law ... not to apply CRE when providing paid services to the population, the list of which will be approved by the Government ...

  • Federal Law N192-FZ: changes in the procedure for the application of CCP

    Check for the provision of certain types of services. Based on paragraph 2 of Art. 1. ... contributed by individuals in full, institutions have the right to send cash registers ... devices for settlements in the provision of services for the transportation of passengers, baggage, cargo ... in the provision of paid services to the public in the premises of the said libraries related to library affairs. ... electronically through the fiscal data operator (if such a regime is applied); information ... reporting correction) after the formation of a report on the opening of a shift, but not ...

  • The plan of financial and economic activities of the institution

    Two decimal places in the form approved by the founder of the institution ... in compliance with the provisions of clause 8 of Requirements No. 81n ... from the provision of services (performance of work) on a paid basis and ... relations (social welfare costs outside the systems. .. works, services) (line 250 of Table 2) is carried out by types of payments with ... to compile and submit to the founder information on transactions with targeted subsidies, ... for each targeted subsidy. Formation of volumes of planned payments in information ...

  • Failure to issue invoices

    In electronic form. Invoices are drawn up in electronic form by mutual agreement ... of an additional agreement to the agreement on the cancellation of invoices According to ... those who provide paid services directly to the population, the requirements established by clause 3 of the named article, for setting ... the nature of the seller's activities and volumes of products sold by him in ... a tax offense in the form of unlawful failure to issue invoices ... of Russia and brought to the attention of the subordinate tax authorities and ...

  • Updated reports on the volume of paid services to the population, on the retail trade turnover of a small enterprise

    N 388 Information on the volume of paid services to the population since January is submitted to Rosstat in a new form. Starting from ... the volume of paid services to the population (line 001). In addition, in the instructions for filling out form N P-1 ... for January 2017: N P (services) "Information on the volume of paid services to the population by type" (Appendix N 4 ... Appendix N 3 to Form N P- 1 "Information on the volume of paid services to the population by type", approved by order ...

  • On new statistics for reports on paid services provided to the population

    The following new forms have appeared: N 1-services "Information on the volume of paid services to the population". The form must be used starting ... year. Now the service codes are given according to OKPD2. In the previous report ... expired; N P (services) "Information on the volume of paid services to the population by type." This monthly form will need to be submitted ... after the reporting period. The current form indicates a different period - 30th ...

  • The volume of services to the population, retail turnover will need to be reported in statistics in a new way

    388 Rosstat approved the following new forms of federal statistical observation: annual ... N 1-travel agency "Information on the activities of a travel company" ... N 1-AE "Information on administrative offenses in the economic sphere ... January 2017: N P (services ) "Information on the volume of paid services to the population by type" quarterly from the report ... 1-KSR (short) "Information on the activities of the collective accommodation facility ... 3-TORG (PM)" Information on the retail trade turnover of a small enterprise ...

 

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